Article 191. General provisions on appealing the notification of the results of a tax audit and actions (inaction) of tax officials of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 191. General provisions on appealing the notification of the results of a tax audit and actions (inaction) of tax officials of the Tax Code of the Republic of Kazakhstan

 1. An appeal against the notification of the results of a tax audit and actions (inaction) of tax officials in court is carried out in accordance with the procedure provided for by the Administrative Procedural Code of the Republic of Kazakhstan.

 2. An appeal against the notification of the results of the tax audit to the authorized body is carried out in accordance with the procedure specified in paragraph 1 of this chapter.

 The filing and consideration of a complaint against the notification of the results of a tax audit shall be carried out in accordance with the procedure established by Articles 192 – 198 of this Code.

 3. The filing of a complaint (application) by a taxpayer (tax agent) to an authorized body or court suspends the execution of the notification of the results of the tax audit in the part being appealed.

 If submitted by a taxpayer (tax agent):

 1) complaints to the authorized body, the execution of the notification of the results of the tax audit in the part under appeal is suspended until a decision is made on the complaint.;

 2) a claim to the court, the execution of the notification of the results of the tax audit in the part being appealed shall be suspended from the date of the court's acceptance of the administrative case until the judicial act enters into legal force.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 191. Requirements to the tax accounting policy of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The following provisions should be provided for in the tax accounting policy:

1) the forms and procedure for compiling tax registers developed by the taxpayer (tax agent) independently;

2) the name of the positions of persons responsible for compliance with the tax accounting policy;

3) the procedure for maintaining separate tax records in cases where the obligation to maintain such records is provided for by this Code.;

4) the procedure for maintaining separate tax accounting in the case of subsurface use operations;

5) the methods chosen by the taxpayer for deducting expenses for the purpose of calculating corporate income tax, as well as for offsetting value-added tax;

6) the policy of determining the hedged risks, the hedged items and the hedging instruments used in relation to them, the methodology for assessing the effectiveness of hedging in the case of hedging operations;

7) accounting policy for income on Islamic securities in the case of transactions with Islamic securities;

8) depreciation rates for each subgroup, group of fixed assets, taking into account the provisions of paragraph 2 of Article 271 of this Code;

9) in the case of invoices issued in accordance with this Code by structural divisions of a resident legal entity that is a payer of value added tax, the code of each of such structural divisions used in the numbering of invoices to identify such structural divisions;

10) the maximum number of digits used in the numbering of invoices when they are issued.

The provisions of subitems 4), 8), 9) and 10) of the first part of this paragraph do not apply to persons who, in accordance with the legislation of the Republic of Kazakhstan, are not required to maintain accounting records and prepare financial statements.

2. The tax accounting policy for joint activities is approved by the parties to the joint activities agreement in accordance with the procedure and on the grounds established by this Code.

3. When carrying out subsurface use activities as part of a simple partnership (consortium) under a production sharing agreement (contract), the tax accounting policy, along with the requirements of paragraph 1 of this Article, must contain the method chosen in accordance with paragraph 3 of Article 722 of this Code for the participants of a simple partnership and (or) the operator to fulfill the tax obligation for each type of taxes and payments to the budget provided for by the tax legislation of the Republic of Kazakhstan.

4. The following provisions of the tax accounting policy apply for a period of at least one calendar year:

the procedure for conducting separate tax accounting;

the methods chosen by the taxpayer for deducting expenses for the purpose of calculating corporate income tax.

The effect of the methods chosen by the taxpayer for attributing value added tax applies for a period of:

at least one tax period established for the purposes of calculating value added tax – in the case provided for in subparagraph 6) of paragraph 2 of Article 407 and (or) paragraph 3 of Article 407 of this Code.;

at least one calendar year – in all other cases.

5. The change and (or) addition of the tax accounting policy is carried out by the taxpayer (tax agent) in one of the following ways:

1) approval of a new tax accounting policy or its new section, developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

2) amendments and (or) additions to the current tax accounting policy or to a section of the current accounting policy developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

6. It is not allowed for a taxpayer (tax agent) to make changes and (or) additions to the tax accounting policy.:

1) the tax period under review – during the period of comprehensive and thematic audits;

2) the appealed tax period – during the period of filing and consideration of the complaint about the notification of the audit results, taking into account the restored deadline for filing the complaint.;

3) for the tax periods for which the tax audit was conducted.

7. The subsurface user is obliged to reflect in his tax accounting policy the decision on the application of the provisions of Article 259 of this Code.

The footnote. Article 191 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2018).

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